Which of the blowing is an example of a compliance assurance engagement?

A chief audit executive's report to the board showed a significant trend of recent aud4s going over planned budgeted hours. Which of the following factors could cause this trend?

An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?

Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization's risk management program?

Which of the following manual audit approaches describes testing the validity of a document by following it backward to a previously prepared record?